THE ROLE OF LOCAL AUTHORITY ACCOUNTANTS IN ENVIRONMENTAL DECISION-MAKING
Article Abstract:
Local governments in England often utilize management accountants when making decisions related in some way to the environment. Through environmental accounting techniques, local governments legitimize their choices about envirnonmental issues. Thus local environmental decisions are based partly on political and partly on financial realities. Most local governments need more techniques to deal with their environmental accounting problems.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1998
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Auditing performance indicators: the role of the Audit Commission in the Citizen's Charter Initiative
Article Abstract:
An evaluation is made of the manner and results of implementation by the UK's Citizen's Charter Initiative, the Audit Commission for Local Authorities and the Accounts Commission of their new roles in accordance with the country's Local Government Act of 1992. The first entity was charged with auditing the performance of local government while the latter two bodies were assigned to come up with appropriate performance indicators.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1995
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Benchmarking as a Tool for the Modernisation of Local Government
Article Abstract:
Decentralization of public services in the U.K. has been observed as modernization struggling between towards both centralism and localism, particularly because of central funding and ministerial accountability. Benchmarking is proposed as a tool that enables localism to purse innovations and local solutions, at the same time provides a response to a controlling centralism.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2001
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